MAHARASHTRA ACT No. LII OF 1974 

THE  MAHARASHTRA 

SPECIAL  PROVISION 

FOR  PAYMENT  OF 

STAMP  DUTY 

(No.  2)  ACT,  1974 

(As modified  upto  the  27th  September  2012) 

PRINTED  IN  INDIA  BY  THE  MANAGER,  YERAVDA  PRIsoN  PRESS,  Pu 

AND 

PUBLISHED  BY  THE  DIRECTOR,  GOVERNItVIENT  PRINTING,  STATIONERY 

AND  PUBLICATIONS,  JVJAHABASHTBA  STATE,  MuîvtAI-4OO  004. 

2012 

Price-Rs.  ???  I 

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1974: Mah. LIIJ 

(i) 

MAHARASHTRA  ACT  No.  LII  OF  1974 

THE  MAHARASHTRA  SPECIAL PROVISION  FOR  PAYMENT  OF 

STAMP  DUTY  (No.  2)  ACT,  1974. 

CONTENTS 

PREAMBLE. 

SECTIONS. 

1.  Short  title  and  duration. 

2.  Use  of receipts and  challans  in  lieu  of stamps permissible  for certain 

period. 

S  (J)  231-1 

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MAHARASHTRA ACT  No.  LII OF  19741 

ITHE MAHARASHTRA SPECIAL  PRoVIsIoN FOR PAYMENT OF  STAMP DUTY 

(No. 2)  ACT, 1974J 

[16th October  1974] 

An Act to make temporary provision for the collection ofthe stamp duty 

charged or chargeable underthe Indian Stamp Act, 1899 and the 

Hyderabad StampAct, 1331 F, otherwisethan by stamp. 

WHEREAS  it  is  expedient  to  make  temporary  provision  for  the  collection  of the 

stamp  duty  charged  or  chargeable  under  the  Indian  Stamp  Act,  1899  and  the 

I9 

Hyd  Hyderabad  Stamp  Act,  133 1  F,  otherwise  than  by  stamps;  It  is  hereby  enacted  in 

Iv of  the Twenty-fifthYear ofthe Republic of India as follows :- 

1331F 

. 

1.  (1)  This  Act  may be  called the  Maharashtra  Special Provision  for  Payment  of  Short  title 

. 

. 

Stamp Duty (No.  2) Act, 1974. 

and 

duration. 

(2)  It  shall  cease  to  have  effect  on  such  date  as  the  State  Government  may, 

Born.  by  notification  in the  Official Gazette,  appoint;  and  the  provisions  of  section  7  of 

1of  the  Bombay  General  Clauses  Act,  1904  shall  apply  upon  this  Act  ceasing  to be  in 

force as if it had then been repealed by a Maharashtra Act. 

2.  (1)  During  the  period  that  this Act  remains  in  force,  the  stamp  duty chargeable  Use  of 

II  of  under section  3  of the  Indian Stamp Act,  i 899,  in its application to the Bombay area and  receipts  and 

Vidarbha region of the  State  of Maharashtra,  and section  3  of the Hyderabad  Stamp Act, 

'E 

Iv of  i 3 3  1 F.  may, notwithstanding anything contained in those Acts or any rules made thereunder  starnps 

1331 F  to the contrary, be collected in cash in any Government Treasury; and the receipt or cha/lan  perrnissible 

therefor shall be duly given by the officer in charge thereof  Such receipt or cha/lan  shall  for  certain 

then be  presented to  the  stamp  vendor  (being a  stamp  vendor  appointed  by  the  State  period. 

in 

Government for the purpose of this Act)  along with the instrument in respect of which the 

stamp duty has been paid in cash.  The Stamp vendor shall, afler due verification that stamp 

duty has been paid in cash, make an endorsement on the instrument to the following effect, 

afler cancelling such receipt or cha/lan so that it cannot be used again,  namely :- 

"Stamp duty of Rs 

paid in cash vide Receipt Cha/lan 

No .................................................. thted ................................. 

(2)  The  instrument  endorsed  under  sub-section  (1)  shall  be  deemed  to  be  duly 

stamped and  may also be  used  for  the  purposes of the  said  Stamp  Acts ant  rules made 

Signature of Stamp Vendor". 

Explanation-For  the  purposes  of this  section.  'Government  Treasury'  includes 

a  Government  Sub-Treasury,  the  General  Stamp  Office,  Bombay,  and  any  other 

place which the State Government may, by notification in the Official Gazette, appoint in this 

thereunder. 

behalf. 

1For  Staternent  of Objects  and  Reasons,  See Maharashtra  Government  Gazette,  1973,  Part V.  page  994. 

YERAVDA PRISON  PRESS, Puì-6. 

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Maharashtra  Government  Publications 

can  be  obtained  from 

. THE  DIRECTOR 

GOVERNMENT PRINTING,  STATIONERY AND  PUBLICATIONS 

Maharashtra  State 

Netaji  Subhash  Road,  MUMBAI-400 004. 

GOVERNMENT PHOTOZINCO  PRESS  AND  BOOK  DEPOT 

Photozinco Press  Area,  Near  G. P.  0. 

Phone  :  (022) 23630695 

(022) 23634049 

.  THE  MANAGER 

PUNE-411 001. 

Phone  :  (020) 26125808 

(020) 26124759 

.  THE  MANAGER 

GOVERNMENT PRESS  AND  BOOK DEPOT 

Civil  Lines 

NAGPUR-440 001. 

Phone  :  (0712) 2562615 

.  THE  ASSISTANT DIRECTOR 

GOVERNMENT  STATIONERY,  STORE  AND  BOOK DEPOT 

Shaha  Ganj ,  Near  Gandhi  Chowk 

AURANGABAD-431  001. 

Phone  :  (0240) 2343396 

(0240) 2331468 

.  THE  MANAGER 

Tarabai Park, 

KOLHAPUR-416  003. 

Phone  :  (0231) 2650402 

GOVERNMENT PRESS  AND  STATIONERY,  STORE 

AND THE  RECOGNISED  BOOKSELLERS 

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